CUS304 Duty Suspension Regimes (8)


In this subject students examine the range of Duty relief programs provided by governments as part of their cross border trade policy. Duty suspension regimes are designed to remove or reduce the tariff burden to give exporters access to required inputs at world prices and, as a consequence, improve the competitiveness of the country’s exports.  Students will examine the consistency of such suspension regimes with World Trade Organization (WTO) rules, the various types of schemes, policy imperatives, best practice as set out in the Revised Kyoto Convention and compliance aspects and issues.

+ Subject Availability Modes and Location

Session 1
DistanceCanberra Campus
Session 2
DistanceCanberra Campus
Continuing students should consult the SAL for current offering details: CUS304
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject information

Duration Grading System School:
One sessionHD/FLCentre for Customs and Excise Studies

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to demonstrate an in-depth understanding of the concepts and characteristics of duty suspension schemes
  • be able to demonstrate an in-depth understanding of the principles and practices associated with temporary admission
  • be able to articulate and examine the procedural requirements surrounding the issue and use of an ATA Carnet
  • be able to identify sources guiding the practical application of duty suspension schemes, particularly recommended and best practice approaches, and apply these sources to specific customs procedures
  • be able assess and discuss critically the differences between the operation of duty suspension schemes in respect of inward processing, outward processing, manufacturing in bond and drawback
  • be able to discuss and evaluate critically the way these schemes are designed and administered
  • be able to assess critically the advantages and disadvantages in the operation of duty suspension schemes in particular contexts, particularly in respect of bonded warehouses and free zones


The subject will cover the following topics:
  • Duty suspension: Basic concepts, Scope, The Revised Kyoto Convention
  • Temporary Importation: Re-exportation in the same state, ATA Carnets, Istanbul Convention
  • Drawback of duty: Inward processing, Manufacturing in Bond
  • Bonded warehousing
  • Free zones and export processing zones


The information contained in the 2016 CSU Handbook was accurate at the date of publication: 06 September 2016. The University reserves the right to vary the information at any time without notice.